{"id":"F2007L03060","name":"Tariff Concession Revocation Order HS2007/634A - Tariff Concession Order 0614632","slug":"tariff-concession-revocation-order-hs2007-634a-tariff-concession-order-0614632","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":118367,"registerId":"commonwealth-F2007L03060-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/634A - Tariff Concession Order 0614632","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 9201656 made on 02.07.92, in respect of the goods described in TABLE A below. This Revocation has effect from 01.01.07; and(b) make in its place the Tariff Concession Orders described in TABLE B. The goods specified in Column 1 of TABLE B are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of TABLE B applies. The Order shall have effect from the date notified in paragraph (a) above as the date of effect for the Revocation. |\n| ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTABLE A\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 9503.49 | NOVELTY ITEMS, battery operated, being representations of animalsor non-human creatures which, when activated by sound or movement,produce sounds and/or movementOp. 30.01.92 - TC 9201656 | 5031.12.06 |\n| ------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/634A\n\nTABLE B\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 9503.00.30 | NOVELTY ITEMS, battery operated, being representations of animalsor non-human creatures which, when activated by sound or movement,produce sounds and/or movementOp. 01.01.07 - TC 0614632 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 2 of 2 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/634A","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument replaces an existing Tariff Concession Order with a new TCO that preserves the goods description but assigns a different tariff classification (9503.00.30) and applies Schedule 4 item '50' from 01.01.07. Mechanically, the scope of the concession as recorded in tariff schedules changes (see Table A revoked and Table B substituted), so importers' applicable tariff treatment and required documentation are altered."},"complexity_factors":["Technical customs classification change (from 9503.49 entry to 9503.00.30) requiring tariff-line updates in import systems","Change in Schedule 4 item number (Table A vs Table B), which directly affects duty/exemption application","Legal mechanism: revocation and re‑issue under s269SD(2) of the Customs Act 1901 by a CEO delegate (administrative discretion)","Operational effects: importers must update documentation and duty calculations from the effective date (01.01.07)","Potential ambiguity in legacy notation (Table A's '5031.12.06' text) that may require administrative clarification"],"plain_english_summary":"**What this does:** This instrument revokes Tariff Concession Order 9201656 and replaces it with Tariff Concession Order 0614632, effective 1 January 2007, reclassifying battery‑operated novelty animal/non‑human creature toys as tariff item 9503.00.30. \n\n**Who it affects and why it matters:** It affects importers who relied on the earlier concession by changing the Schedule 4 item to '50' and thus altering tariff treatment and import documentation. The change is made under s269SD(2) of the Customs Act 1901 by a delegate of the CEO."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a routine administrative update to maintain a tariff concession under updated customs classification codes. The scope remains exactly as intended: updating a single tariff concession to reflect the 2007 Harmonized System (HS) code changes. There is no expansion beyond the original purpose of maintaining duty concessions for specific novelty items."},"complexity_factors":["Single, specific administrative action with only two operative provisions (revocation and replacement)","No defined terms section or interpretation provisions","Minimal cross-referencing (only references to specific section numbers of the Customs Act 1901 and Customs Tariff Act 1995)","Straightforward tabular format describing only one category of goods","No conditional logic, exceptions, or nested provisions","Very short document (2 pages) with clear operative dates"],"plain_english_summary":"This order cancels an earlier 1992 tariff concession and replaces it from 1 January 2007 with a new concession for certain battery‑operated novelty toys that look like animals or non‑human creatures and make sounds or move, shifting their classification to tariff code 9503.00.30.  \n\nIt matters to importers because it preserves the concession while updating the tariff classification to align with the HS2007 tariff system, ensuring the correct customs duty treatment."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-634a-tariff-concession-order-0614632","history":"/api/acts/tariff-concession-revocation-order-hs2007-634a-tariff-concession-order-0614632/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-634a-tariff-concession-order-0614632/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-634a-tariff-concession-order-0614632/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-634a-tariff-concession-order-0614632/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-634a-tariff-concession-order-0614632/documents"}}